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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh th\u1ef1c hi\u1ec7n chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m… t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, d\u1ecbch v\u1ee5 (bao g\u1ed3m c\u00e1c ngu\u1ed3n thu nh\u01b0: Vi\u1ec7n ph\u00ed,…)<\/b>. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o c\u00e1c kho\u1ea3n chi tr\u1ea3… \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n \u0111\u00fang quy \u0111\u1ecbnh v\u00e0o TK 531<\/b><\/li>\n
L\u01b0u \u00fd:<\/b> \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb y t\u1ebf, c\u00e1c kho\u1ea3n thu t\u1eeb Vi\u1ec7n ph\u00ed<\/b> \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u01b0\u1edbng d\u1eabn trong b\u00e0i n\u00e0y (kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o ngu\u1ed3n Ph\u00ed, l\u1ec7 ph\u00ed TK 514).<\/li>\n
N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m: H\u01b0\u1edbng d\u1eabn t\u1eeb b\u01b0\u1edbc thu ti\u1ec1n \u0111\u1ebfn b\u01b0\u1edbc chi l\u01b0\u01a1ng, chi b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i v\u00e0 chi kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/li>\n<\/ul>\n<\/div><\/div>\n
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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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C\u00e1ch th\u1ef1c hi\u1ec7n: <\/b>\u0110\u1ec3 chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, b\u1ea1n th\u1ef1c hi\u1ec7n qua 3 b\u01b0\u1edbc sau:<\/p>\n\n\n\n
\n<\/div><\/div>\n
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B\u01b0\u1edbc 1<\/b>: Khi c\u00f3 ph\u00e1t sinh thu ti\u1ec1n<\/h4>\n
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1. Thu ti\u1ec1n<\/strong><\/p>\n
V\u00e0o Phi\u1ebfu thu ti\u1ec1n m\u1eb7t ho\u1eb7c Thu ti\u1ec1n g\u1eedi, h\u1ea1ch to\u00e1n: N\u1ee3 TK 1111, 1121\/C\u00f3 TK 531.<\/p>\n
2. N\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n kho b\u1ea1c<\/strong><\/p>\n
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N\u1ebfu thu ti\u1ec1n m\u1eb7t v\u00e0o Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB, h\u1ea1ch to\u00e1n N\u1ee3 TK 1121\/ C\u00f3 TK 1111.<\/li>\n
N\u1ebfu thu ti\u1ec1n g\u1eedi v\u00e0o Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9, h\u1ea1ch to\u00e1n N\u1ee3 TK 1121\/C\u00f3 TK 1121.<\/li>\n<\/ul>\n
H\u01b0\u1edbng d\u1eabn chi ti\u1ebft xem t\u1ea1i \u0111\u00e2y<\/a><\/p>\n<\/div><\/div>\n
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B\u01b0\u1edbc 2<\/b>: Khi ph\u00e1t sinh chi ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n
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1. Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c sang TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng<\/strong><\/p>\n
Th\u1ef1c hi\u1ec7n b\u01b0\u1edbc n\u00e0y n\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c =>\u00a0 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb => TK ATM c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean.<\/em><\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 1121\/ C\u00f3 TK 1121 (TK \u0111i: TKKB; TK \u0111\u1ebfn: TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng)<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2. Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TKNH \u0111\u1ebfn TK l\u01b0\u01a1ng c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean
\n<\/strong><\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7 Ti\u00ea\u0300n g\u01b0\u0309i\\Chi ti\u00ea\u0300n\\Chi ti\u00ea\u0300n g\u01b0\u0309i.<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 334\/C\u00f3 TK 1121.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
3. H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:<\/strong><\/p>\n
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Tr\u00ean ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi<\/strong>, v\u00e0o Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong>, ph\u1ea7n m\u1ec1m t\u1ef1 sinh b\u00fat to\u00e1n, s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n.<\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 154, 642\/ C\u00f3 TK 334.<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/div><\/div>\n
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B\u01b0\u1edbc 3: <\/b>Khi ph\u00e1t sinh chi thanh to\u00e1n b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h4>\n
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B\u1ea3o hi\u1ec3m<\/h5>\n
1. Chi thanh to\u00e1n b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi
\n<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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H\u1ea1ch to\u00e1n: (t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ti\u1ec3u m\u1ee5c l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m)
\nN\u1ee3 TK 3321\/ C\u00f3 1121
\nN\u1ee3 TK 3322\/ C\u00f3 1121
\nN\u1ee3 TK 3323\/ C\u00f3 1121<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2. H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m:<\/strong><\/p>\n
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Tr\u00ean ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi<\/strong>, v\u00e0o Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong><\/li>\n
H\u1ea1ch to\u00e1n
\n+ Kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng:
\nN\u1ee3 TK 154, 642\/ C\u00f3 TK 334\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0
\nN\u1ee3 TK 334\/ C\u00f3 TK 3321\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHXH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng
\nN\u1ee3 TK 334\/ C\u00f3 TK 3322\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHYT kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng
\nN\u1ee3 TK 334\/ C\u00f3 TK 3323\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHTN kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng
\n+ C\u01a1 quan \u0111\u00f3ng:
\nN\u1ee3 TK154, 642\/ C\u00f3 TK 3321\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHXH c\u01a1 quan \u0111\u00f3ng
\nN\u1ee3 TK154, 642\/ C\u00f3 TK 3322\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHYT c\u01a1 quan \u0111\u00f3ng
\nN\u1ee3 TK154, 642\/ C\u00f3 TK 3323\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHTN c\u01a1 quan \u0111\u00f3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h5>\n
H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 chi thanh to\u00e1n b\u1ea3o hi\u1ec3m.<\/em><\/p>\n
1. Chi thanh to\u00e1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong><\/p>\n
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V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.
\n<\/b><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n
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H\u1ea1ch to\u00e1n: N\u1ee3 TK 3324\/C\u00f3 1121.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2. H\u1ea1ch to\u00e1n chi ph\u00ed kinh ph\u00ed c\u00f4ng \u0111o\u00e0n
\n<\/strong><\/p>\n
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Tr\u00ean ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi<\/strong>, v\u00e0o Ti\u1ec7n \u00edch\\H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 154, 642\/C\u00f3 3324.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":14,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[],"ht-kb-tag":[],"class_list":["post-29315","ht_kb","type-ht_kb","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/29315","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=29315"}],"version-history":[{"count":6,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/29315\/revisions"}],"predecessor-version":[{"id":76499,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/29315\/revisions\/76499"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=29315"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=29315"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=29315"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}